There are currently no public disclosure requirements for privately controlled charitable organizations in Germany. This study examines under which conditions German nonprofits, including both public charities and foundations, voluntarily choose transparency. Transparent nonprofits are defined herein as those that publicly disclose their annual reports and detailed financial information. A very small number of German nonprofits do so. The results of a crisp‐set Qualitative Comparative Analysis suggest that the driving force behind the voluntary transparency of organizations is professional management rather than revealed cases of malpractice or stakeholder demands.
The article presents the findings of a research project on the roles and positioning of foundations in Germany, with a focus on the fields of education, higher education, social services, and arts and culture. Results show that fields as well as differences in size and mode of operation are key to understanding the roles and positioning of foundations. Germany is a coordinated market economy with a conservative welfare regime and a corporatist nonprofit sector. However, especially the latter of the two characteristics is gradually changing, and foundations are moving away from a state orientation toward a greater civil society focus.
Ziel dieses Beitrags ist es darzustellen, wie die Charakteristika des deutschen Schulwesens das Verständnis deutscher Stiftungen von ihren Rollen und ihren Beziehungen zu Staat, Wirtschaft, Bildungseinrichtungen und anderen gesellschaftlichen Akteuren prägen
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